Deputies of the "Aq Jol" faction in Qūryltai have proposed changing the special tax regime. This was reported by Qazaqyia.kz citing Sputnik Kazakhstan.
Under the current Tax Code, the base rate of corporate or individual income tax under the special tax regime based on a simplified declaration is 4%.
Local maslikhats have the right to reduce or increase this rate by up to 50%, depending on the type of business and the location of the facility.
"This means that if the tax rate in one region is 2%, in another it may be 6%. Such a difference directly affects small business. After all, the more funds go to taxes, the lower the entrepreneur's profit and the more limited the opportunities for business development. In addition, entrepreneurs operating in several regions, when rates differ, are forced to keep tax records separately for each region. This complicates their work," said deputy Dauren Akhmetzhayev.
According to him, the tax burden of entrepreneurs engaged in the same activity should not differ only depending on the region of operation. This issue is especially important for villages and small towns.
"If the tax rate is lower in another region, an entrepreneur may move his business there. The relocation of entrepreneurs to another region leads to a reduction in tax revenues in the former settlement and a decline in entrepreneurial activity. The goal of our proposal is not to provide tax benefits, but to eliminate differences in the tax burden across the territory," noted the Qūryltai representative.